Finance: Accounting
Classification of Net Asset Policy

Approved by:	Board of Trustees
History:	Issued	-- March 14, 2002
	Revised	--
	Additional History
Related Policies:	Revenue Recognition
Additional References:
Responsible Official:	Treasurer and Vice President for Finance and Administration  202-319-5606
View Full Version of Policy

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I.        Introduction
II.       Definitions
III.      Net Asset Classifications
IV.      Income on Temporarily and Permanently Restricted Funds
V-VI.   Release of Restrictions and Examples